Each vertical row is a different case

Beginning raw materials $ 5,000 $ 29,000 $ 108,000 Raw material purchases 48,000 11,450 50,640 1,300 Indirect materials issued 500 1,600 2,500 Ending raw materials 1,500 3,250 95,000 Direct materials used 15,000 33,020 Direct labor 38,000 57,000 122,850 540,430 39,850 30,980 81,600 94,300 49,000 38,600 101,320 236,700 42,350 Manufacturing overhead Total current manufacturing costs Beginning work in process Ending work in process Cost of goods manufactured Beginning finished goods Ending finished goods Cost of goods sold 130,000 77,800 89,525 827,900 77,000 52,600 70,000 30,300 397,700 81,000 111,475 845,400